PARLIAMENTARY WRITTEN QUESTION
Private Rented Housing: Heating (21 October 2021)

To ask the Chancellor of the Exchequer, whether the Government plans to treat the replacement by residential landlords of high carbon heating systems in rental accommodation with low carbon systems such as heat pumps as tax deductible repairs.

Asked by:
Kevin Hollinrake (Conservative)

The Government has recently announced support to incentivise the installation of low carbon heating as part of the Net Zero Strategy. The new £450 million Boiler Upgrade Scheme will support the uptake of heat pumps, which we are confident will soon be a cost-effective alternative to oil heating. The Home Upgrade Grant also provides support to landlords with low-income tenants in off gas-grid properties to install energy efficiency upgrades and low carbon heating, subject to a minimum contribution. The Government also maintains a reduced rate of VAT of 5 per cent for the installation of many energy saving materials, including ground source and air source heat pumps, subject to certain conditions. HM Treasury keeps the tax treatment of deductions for landlords under review.
Answered by:
Lucy Frazer (Conservative)
29 October 2021